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Corporate Laws Central Ministry of Finance Reserve Bank of India Act, 1934

Reserve Bank of India (Financial Statements - Presentation and Disclosures) Directions, 2021: Clarifications

20-Mar-2025 | RBI/2024-2025/126 DOR.ACC.REC.No.66/21.04.018/2024-25

RBI has issued a notification regarding clarifications under Reserve Bank of India (Financial Statements - Presentation and Disclosures) Directions, 2021, effective from 20th March 2025.

By virtue of this notification, the following clarifications are issued -
1. In terms of the classification of lien-marked deposits received by banks in terms of Part A of Annex II with respect to Schedule 5 - it is clarified that lien marked deposits shall continue to be classified under Schedule 3: Deposits with suitable disclosure.

2. In terms of disclosure of Advances Covered by Bank/Government Guarantee specified in Annex II Part A for Schedule 9 (B) (ii), it is clarified that advances guaranteed by Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) or Credit Risk Guarantee Fund Trust for Low Income Housing (CRGFTLIH) and individual schemes under National Credit Guarantee Trustee Company Ltd. (NCGTC), which explicit Central Government Guarantee backs in terms of Master Circular on Basel III Regulations, shall be disclosed
under Schedule 9 (B) (ii) i.e. Advances Covered by Bank/Government Guarantee.

3. In terms of disclosures pertaining to repo / reverse repo transactions it is clarified that the disclosures on repo/ reverse repo transactions shall be done in market value terms as
well as face value terms.

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